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THE MINISTRY OF FINANCE - THE MINISTRY OF TRADE - THE GENERAL DEPARTMENT OF CUSTOMS

THE MINISTRY OF FINANCE - THE MINISTRY OF TRADE - THE GENERAL DEPARTMENT OF CUSTOMS

JOINT CIRCULAR No. 77/1999/TTLT-BTC-BTM-TCHQ JUNE 22, 1999 GUIDING THE IMPLEMENTATION OF THE PRIME MINISTER’S DECISION No. 181/1998/QD-TTg OF SEPTEMBER 21, 1998 ON THE IMPORT TAX REDUCTION FOR GOODS MADE IN THE PEOPLE’S DEMOCRATIC REPUBLIC OF LAOS

In execution of the Prime Minister’s Decision No.181/1998/QD-TTg of September 21, 1998 on the import tax reduction for goods made in the People’s Democratic Republic of Laos;

Based on the Prime Minister’s guiding opinions in Official Dispatch No.912/VPCP-KTTH of March 6, 1999 on dealing with import tax on goods imported from Laos.

The Ministry of Finance, the Ministry of Trade and the General Department of Customs hereby jointly guide the implementation thereof as follows:

I. APPLICATION SCOPE

1. Goods made in the People’s Democratic Republic of Laos and imported into Vietnam shall enjoy the import tax rate equal to 50% of the preferential import tax rate specified in the preferential import tariff, if they meet the following conditions:

1.1. They are on the list of goods issued together with this Joint Circular.

1.2. They have certificates of goods origin granted by the Foreign Trade Department of the Ministry of Commerce, the People’s Democratic Republic of Laos, certifying that they are originated from Laos (according to the set C/O form, seal and signature specimens).

1.3. They are transported into Vietnam through official border-gates on the Vietnam-Laos border.

2. The procedures for producing certificates of goods origin (C/O):

Shall comply with the current regulations of the Ministry of Trade and the General Department of Customs.

II. OTHER PROVISIONS

The provisions on tax calculation basis; the regime of tax collection and payment, accounting of collected tax amounts, reporting on result of tax collection and payment; the regime of import tax exemption and reduction; the regime of tax reimbursement, retrospective collection of tax and handling of violations shall comply with the provisions of the Law on Export Tax and Import Tax and the current guiding documents.

Biannually and annually, the General Department of Customs shall have to report on volume, value (turnover) of import goods subject to this Circular to the Ministry of Finance and the Ministry of Trade.

III. IMPLEMENTATION ORGANIZATION

This Circular takes effect after its signing.

Any problems arising in the course of implementation shall be reported by the concerned units and agencies to the Ministry of Finance for study and timely additional guidance and amendments.

For the Minister of Finance

Vice Minister

PHAM VAN TRONG

For the Minister of Trade

Vice Minister

NGUYEN XUAN QUANG

For the General Director of Customs

Deputy General Director

NGUYEN VAN CAM

LIST OF GOODS ITEMS ELIGIBLE FOR IMPORT TAX REDUCTION

(Issued together with Joint Circular No.77/1999/TTLT-BTC-BTM-TCHQ of June 22, 1999 of the Ministry of Finance, the Ministry of Trade and the General Department of Customs)

Code number

Descriptions of goods groups

Heading

Sub-heading

1301

1301

1301

1301

1301

1401

1401

1521

1521

2520

2520

2520

4401

4401

4403

4403

4403

4403

4403

4403

4403

4403

10

10

10

90

20

90

10

20

10

10

20

41

49

91

92

99

10

90

00

00

00

00

00

00

00

00

00

00

00

00

00

CHAPTER 13

Lac; gums, plant resins and extracts of all kinds

Lac; natural gums, resins, gum-resins, oleoresins (for example: balsams)

- Lac:

-- Shellac and other refined lacs

-- Other

- Other

CHAPTER 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Vegetable materials of a kind used for plaiting or weaving (for example: bamboo, rattan, reed, rush, osier and raffia; cleaned, bleached, or bleached or dyed cereal straw, lime bark)

- Rattans

CHAPTER 15

Animal and vegetable fats and oils and their cleavage products; processed edible fats; animal or vegetable waxes

Vegetable waxes (other than triglycerides), beeswax, insect waxes and spermaceti, whether or not refined or colored

- Other

CHAPTER 25

Salt, sulfur; earths and stone; gypsum; lime and cement

Gypsum (mineral calcium sulfate); anhydrite; plasters (consisting of calcined gypsum or calcium sulfate), whether or not colored, with or without small quantities of accelerators or retarders

- Gypsum; anhydrite

- Plasters

CHAPTER 44

Wood and articles of wood; wood charcoal

Fuel wood, in logs, billets, twigs, faggots or similar forms; wood in chips and particles; wood scrap and sawdust, whether or not agglomerated in logs, briquettes, pellets or similar forms

- Fuel wood, in logs, billets, twigs, faggots or similar forms

Wood in the rough, whether or not stripped of bark or sapwood or roughly squared

- Treated with paint, stains, creosote or other preservatives

- Coniferous wood, otherwise treated

- Other, of tropical wood specified in sub-heading Note 1 to this Chapter:

-- Dark red meranti, light red meranti and meranti bakau

-- Other

- Other woods:

-- Oak (Quercus spp)

-- Beech (Fagus spp)

-- Other

Footnote: Goods items eligible for tax reduction are those specified in this List with two last numerals at 8-digit level being 00, 10 or 90.-